{"id":1787,"date":"2022-04-19T12:09:00","date_gmt":"2022-04-19T10:09:00","guid":{"rendered":"https:\/\/www.asz.hu\/?p=1787"},"modified":"2023-01-02T14:20:42","modified_gmt":"2023-01-02T13:20:42","slug":"onteszt-tukorkep-a-mukodes-szabalyozottsagarol","status":"publish","type":"post","link":"https:\/\/www.asz.hu\/en\/onteszt-tukorkep-a-mukodes-szabalyozottsagarol","title":{"rendered":"\u00d6NTESZT: t\u00fck\u00f6rk\u00e9p a m\u0171k\u00f6d\u00e9s szab\u00e1lyozotts\u00e1g\u00e1r\u00f3l"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Az \u00c1SZ, mikor a t\u00f6rv\u00e9nyeknek val\u00f3 megfelel\u00e9st ellen\u0151rzi, maga is t\u00f6rv\u00e9ny \u00e1ltali k\u00f6telezetts\u00e9get teljes\u00edt. Mint \u00e1ltal\u00e1ban egy j\u00f3 tan\u00e1rnak, sosem a buktat\u00e1s, hanem az egyre jobb eredm\u00e9nyek el\u0151seg\u00edt\u00e9se a c\u00e9lja. Ez\u00e9rt k\u00e9sz\u00edt az \u00c1SZ, \u00fagynevezett \u00f6nteszteket, amelyek tanulm\u00e1nyoz\u00e1s\u00e1val, kit\u00f6lt\u00e9s\u00e9vel a szervezetek vezet\u0151i teljes \u00e9rt\u00e9k\u0171 \u00f6n\u00e9rt\u00e9kel\u0151, hi\u00e1nyoss\u00e1gokat kisz\u0171r\u0151 eszk\u00f6zt kapnak a kez\u00fckbe ahhoz, hogy megtegy\u00e9k a sz\u00fcks\u00e9ges l\u00e9p\u00e9seket az \u00e1tl\u00e1that\u00f3, t\u00f6rv\u00e9nyes m\u0171k\u00f6d\u00e9shez, ami egy\u00e9rtelm\u0171en mindny\u00e1junk \u00e9rdeke. K\u00fcl\u00f6n\u00f6sen fontos az el\u0151zetes t\u00e1mogat\u00e1s azokban az eset\u00e9ben, ahol el\u0151sz\u00f6r t\u00f6rt\u00e9nik majd meg a sz\u00e1mvev\u0151sz\u00e9ki \u00e9rt\u00e9kel\u00e9s. Ilyenek azok a civil szervezetek is, amelyeket a t\u00f6rv\u00e9ny \u00fajabban vont be az ellen\u0151rzend\u0151k k\u00f6r\u00e9be.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k \u00faj, t\u00f6rv\u00e9nyszabta feladata, hogy t\u00f6rv\u00e9nyess\u00e9gi szempontok alapj\u00e1n \u00e9rt\u00e9kelje a k\u00f6z\u00e9let befoly\u00e1sol\u00e1s\u00e1ra alkalmas tev\u00e9kenys\u00e9get v\u00e9gz\u0151 civil szervezetek jogszab\u00e1lyban meghat\u00e1rozott k\u00f6r\u00e9t. A most elk\u00e9sz\u00edtett \u00f6ntesztek egyr\u00e9szr\u0151l az alap\u00edtv\u00e1nyok, k\u00f6zalap\u00edtv\u00e1nyok \u00e9s egyes\u00fcletek vezet\u0151inek, vezet\u0151 test\u00fcleteinek, m\u00e1sr\u00e9szr\u0151l a k\u00f6znevel\u00e9si \u00e9s szoci\u00e1lis hum\u00e1nszolg\u00e1ltat\u00e1st ny\u00fajt\u00f3 int\u00e9zm\u00e9nyek, szolg\u00e1ltat\u00f3k \u00e1llamh\u00e1ztart\u00e1son k\u00edv\u00fcli fenntart\u00f3inak adnak teljes k\u00f6r\u0171 t\u00e1mogat\u00e1st ahhoz, hogy felm\u00e9rj\u00e9k, \u00f6nmaguk ellen\u0151rizhess\u00e9k a szervezeteik (k\u00f6z)feladatell\u00e1t\u00e1s\u00e1nak szab\u00e1lyozott \u00e9s szab\u00e1lyszer\u0171 m\u0171k\u00f6d\u00e9s\u00e9t \u00e9s az ezzel \u00f6sszef\u00fcgg\u0151 k\u00f6zp\u00e9nzfelhaszn\u00e1l\u00e1s szab\u00e1lyoss\u00e1g\u00e1t. Az \u00f6nteszt azokat a civil szervezeteket is t\u00e1mogatja, amelyek eddig m\u00e9g nem kaptak k\u00f6lts\u00e9gvet\u00e9si t\u00e1mogat\u00e1st.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>A felel\u0151s vezet\u0151knek a jogszab\u00e1lyi el\u0151\u00edr\u00e1sok adta keretben figyelembe v\u00e9ve a szervezet saj\u00e1toss\u00e1gait, valamint \u2013 az Alapt\u00f6rv\u00e9nyben alap\u00e9rt\u00e9kk\u00e9nt r\u00f6gz\u00edtett \u2013 a k\u00f6zp\u00e9nzek \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1t \u00e9s a k\u00f6z\u00e9let tisztas\u00e1g\u00e1t szem el\u0151tt tartva kell vezetni\u00fck a szervezeteiket. Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k a jelen \u00f6ntesztekkel gyakorlatias eszk\u00f6zt ad a kez\u00fckbe a felel\u0151s vezet\u0151i magatart\u00e1s megval\u00f3s\u00edt\u00e1s\u00e1hoz, hiszen az \u00f6ntesztek kit\u00f6lt\u00e9s\u00e9vel egyenk\u00e9nt, de egyben \u00f6sszk\u00e9pet is kapnak a szervezet\u00fck jogszab\u00e1lyok szerinti m\u0171k\u00f6d\u00e9s\u00e9nek \u00e9s gazd\u00e1lkod\u00e1s\u00e1nak \u00e1llapot\u00e1r\u00f3l.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00f6ntesztekben megfogalmazott k\u00e9rd\u00e9sek a szervezetek szab\u00e1lyszer\u0171 gazd\u00e1lkod\u00e1s\u00e1t \u00e9rt\u00e9kel\u0151 l\u00e9nyegesebb, \u00e1ltal\u00e1nos \u00e9rv\u00e9ny\u0171 ter\u00fcleteket fedik le, f\u00f3kusz\u00e1lva a sz\u00e1mviteli, besz\u00e1mol\u00e1si \u00e9s a k\u00f6zp\u00e9nzek nyilv\u00e1ntart\u00e1si feladatainak \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9re. A k\u00e9rd\u00e9sek minden esetben a 2022. janu\u00e1r 1-j\u00e9n hat\u00e1lyos szab\u00e1lyoz\u00e1sokra vonatkoznak, \u00e9s aki kit\u00f6lti \u0151ket, az ellen\u0151rz\u00e9sig esetleg m\u00e9g bek\u00f6vetkezett v\u00e1ltoz\u00e1sok \u00e9rtelmez\u00e9s\u00e9re \u00e9s \u00e9rv\u00e9nyes\u00edt\u00e9s\u00e9re is figyelni tud.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az \u00f6ntesztek tanulm\u00e1nyoz\u00e1sa, kit\u00f6lt\u00e9se \u00f6nk\u00e9ntes lehet\u0151s\u00e9g, olyan t\u00e1mogat\u00e1s, amellyel \u00e9lni nyilv\u00e1nval\u00f3 \u00e9rdeke a t\u00f6rv\u00e9nyes m\u0171k\u00f6d\u00e9s ir\u00e1nt elk\u00f6telezett vezet\u0151knek. Ezt k\u00f6vet\u0151en pedig m\u00e9g r\u00e1ad\u00e1sul k\u00fcl\u00f6n k\u00e9pz\u00e9si form\u00e1ban is m\u00f3dot ny\u00fajt az \u00c1SZ a felk\u00e9sz\u00fclts\u00e9g tov\u00e1bbi er\u0151s\u00edt\u00e9s\u00e9re.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Az alap\u00edtv\u00e1nyok, k\u00f6zalap\u00edtv\u00e1nyok \u00e9s egyes\u00fcletekre vonatkoz\u00f3 \u00f6nteszt&nbsp;<a href=\"\/files\/Onteszt_alapitvany_2022.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\">itt&nbsp;<\/a>\u00e9rhet\u0151 el.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A k\u00f6znevel\u00e9si \u00e9s szoci\u00e1lis hum\u00e1nszolg\u00e1ltat\u00e1st ny\u00fajt\u00f3 int\u00e9zm\u00e9nyek, szolg\u00e1ltat\u00f3k \u00e1llamh\u00e1ztart\u00e1son k\u00edv\u00fcli fenntart\u00f3i sz\u00e1m\u00e1ra k\u00e9sz\u00fclt \u00f6nteszt pedig&nbsp;<a href=\"\/files\/Onteszt_koznev_es_szoc_humanszolg.xlsx\" target=\"_blank\" rel=\"noreferrer noopener\">itt<\/a>&nbsp;\u00e9rhet\u0151 el.<\/p>","protected":false},"excerpt":{"rendered":"Az \u00c1SZ, mikor a t\u00f6rv\u00e9nyeknek val\u00f3 megfelel\u00e9st ellen\u0151rzi, maga is t\u00f6rv\u00e9ny \u00e1ltali k\u00f6telezetts\u00e9get teljes\u00edt. Mint \u00e1ltal\u00e1ban egy j\u00f3 tan\u00e1rnak, sosem a buktat\u00e1s, hanem az egyre jobb eredm\u00e9nyek el\u0151seg\u00edt\u00e9se a c\u00e9lja.","protected":false},"author":1,"featured_media":1788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-egyeb"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00d6NTESZT: t\u00fck\u00f6rk\u00e9p a m\u0171k\u00f6d\u00e9s szab\u00e1lyozotts\u00e1g\u00e1r\u00f3l - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asz.hu\/en\/onteszt-tukorkep-a-mukodes-szabalyozottsagarol\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00d6NTESZT: t\u00fck\u00f6rk\u00e9p a m\u0171k\u00f6d\u00e9s szab\u00e1lyozotts\u00e1g\u00e1r\u00f3l - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k\" \/>\n<meta property=\"og:description\" content=\"Az \u00c1SZ, mikor a t\u00f6rv\u00e9nyeknek val\u00f3 megfelel\u00e9st ellen\u0151rzi, maga is t\u00f6rv\u00e9ny \u00e1ltali k\u00f6telezetts\u00e9get teljes\u00edt. 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